LIBRAIRIE 1357: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LIBRAIRIE 1357
Largest movements
- Cash +€11,939
up €11,939 (+194.5%), from €6,138 to €18,077
mainly Other debts (+€24,166) and Depreciation (+€3,406)
- Tangible fixed assets -€3,304
down €3,304 (-38.6%), from €8,566 to €5,262
of which Plant, machinery and equipment: -€3,054
- Deferred charges and accrued income -€1,281
no longer reported in 2025 (was €1,281)
- Receivables within one year -€1,271
down €1,271 (-45.5%), from €2,791 to €1,520
of which Other amounts receivable: -€1,038
- Other debts +€24,166
up €24,166 (+68.6%), from €35,238 to €59,404
- Profit (loss) carried forward -€19,159
down €19,159 (-28.4%), from -€67,473 to -€86,632
- Tax, wage and social debts +€719
up €719 (+513.6%), from €140 to €859
- Gross operating margin +€4,500
up €4,500 (+46.9%), from -€9,589 to -€5,089
- Purchases and services -€4,457
down €4,457 (-4.3%), from €104,776 to €100,319
- Other operating charges +€2,943
up €2,943 (+212.6%), from €1,384 to €4,327
- Depreciation -€1,890
down €1,890 (-35.7%), from €5,296 to €3,406
- Financial charges -€1,574
down €1,574 (-20.3%), from €7,766 to €6,192
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,246 | €28,150 | +€5,904 | +26.5% |
| Fixed assets | 21/28 | €9,597 | €6,260 | -€3,337 | -34.8% |
| Intangible fixed assets | 21 | €33 | - | -€33 | |
| Tangible fixed assets | 22/27 | €8,566 | €5,262 | -€3,304 | -38.6% |
| Plant, machinery and equipment | 23 | €5,478 | €2,424 | -€3,054 | -55.8% |
| Furniture and vehicles | 24 | €3,088 | €2,838 | -€250 | -8.1% |
| Financial fixed assets | 28 | €998 | €998 | = | 0.0% |
| Current assets | 29/58 | €12,649 | €21,890 | +€9,241 | +73.1% |
| Stocks and contracts in progress | 3 | €2,439 | €2,293 | -€146 | -6.0% |
| Stocks | 30/36 | €2,439 | €2,293 | -€146 | -6.0% |
| Amounts receivable within one year | 40/41 | €2,791 | €1,520 | -€1,271 | -45.5% |
| Trade receivables | 40 | €1,109 | €876 | -€233 | -21.0% |
| Other amounts receivable | 41 | €1,682 | €644 | -€1,038 | -61.7% |
| Cash at bank and in hand | 54/58 | €6,138 | €18,077 | +€11,939 | +194.5% |
| Deferred charges and accrued income | 490/1 | €1,281 | - | -€1,281 | |
| Total equity and liabilities | 10/49 | €22,246 | €28,150 | +€5,904 | +26.5% |
| Equity | 10/15 | -€20,133 | -€39,292 | -€19,159 | -95.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,740 | €28,740 | = | 0.0% |
| Non-distributable reserves | 130/1 | €211 | €211 | = | 0.0% |
| Reserves not available under the articles | 1311 | €211 | €211 | = | 0.0% |
| Distributable reserves | 133 | €28,529 | €28,529 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,473 | -€86,632 | -€19,159 | -28.4% |
| Amounts payable | 17/49 | €42,379 | €67,442 | +€25,063 | +59.1% |
| Amounts payable within one year | 42/48 | €42,379 | €67,442 | +€25,063 | +59.1% |
| Trade debts | 44 | €7,001 | €7,179 | +€178 | +2.5% |
| Suppliers | 440/4 | €7,001 | €7,179 | +€178 | +2.5% |
| Taxes, remuneration and social security | 45 | €140 | €859 | +€719 | +513.6% |
| Taxes | 450/3 | €140 | €859 | +€719 | +513.6% |
| Other amounts payable | 47/48 | €35,238 | €59,404 | +€24,166 | +68.6% |
| Turnover | 70 | €95,187 | €95,230 | +€43 | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €104,776 | €100,319 | -€4,457 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,296 | €3,406 | -€1,890 | -35.7% |
| Other operating charges | 640/8 | €1,384 | €4,327 | +€2,943 | +212.6% |
| Gross operating margin | 9900 | -€9,589 | -€5,089 | +€4,500 | +46.9% |
| Operating profit (loss) | 9901 | -€16,269 | -€12,822 | +€3,447 | +21.2% |
| Financial charges | 65/66B | €7,766 | €6,192 | -€1,574 | -20.3% |
| Recurring financial charges | 65 | €7,766 | €6,192 | -€1,574 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,035 | -€19,014 | +€5,021 | +20.9% |
| Income taxes | 67/77 | €304 | €145 | -€159 | -52.3% |
| Profit (loss) for the period | 9904 | -€24,339 | -€19,159 | +€5,180 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,339 | -€19,159 | +€5,180 | +21.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.